Report UK energy use and GHG emissions in an annual report alongside end of year accounts

Filing with Companies House at the end of 2020 or 2021

Energy Saving Opportunity Scheme (ESOS)

Any large UK undertaking that meets either one or both of the following conditions: it employs 250 or more people, it has an annual turnover in excess of €50m and an annual balance sheet in excess of €43m

Gather all relevant data, draw up an audit plan, undertake audits, identify energy-saving opportunities, have your report signed off by a lead assessor & submit to the EA

Phase 2 - 5/12/2019 Phase 3 - 5/12/2023 Phase 4 - 5/12/2027

Medium Combustion Plant Directive (MCPD)

Any organisation with combustion plants with a rated thermal input of between 1MW-50MW.

The Medium Combustion Plant Directive (MCPD) regulates pollutant emissions from the combustion of fuels in plants with a rated thermal input of between 1MW-50MW.

20/12/2018 for new plants 2025 or 2030 for existing plants, depending on their size.

Participants are required to purchase allowances corresponding to their emissions and the revenues from the allowance sales will be used to support the public finances, including spending on the environment.

CRC Emissions must be reported and allowances ordered by the 31/07/2019 Ends October 2019

Climate Change Levy (CCL) Reconciliation

Organisation operating CHP’s and participating in the CHPQA scheme

Annual reconciliation against an organisations CHPQA Certificate to be carried out as per HMRC guidance for CCL exemption relief.

Annually

Heat Meter Verification (CHP)

CHP Operators

To maintain registration under the CHPQA Programme, CHP heat meters need to be verified.